United States v. Hershenson

THOMAS F. MURPHY, District Judge.

This is a motion to dismiss an indictment on the ground of time limitation. The indictment charges defendant with filing a fraudulent income tax return in violation of § 145(b) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 145 (b), on or about October 9, 1946. The indictment was found on September 3, 1954. The applicable time limitation for such indictments is six years, § 3748(a) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 3748(a), but it is also provided :

“ * * * The time during which the person committing any of the offenses above mentioned is…